No CGST will be applied on goods which are not registered under trademark act.

The five per cent Goods and Services Tax ( GST) rate will apply only on those branded cereals which are registered with the Register of Trade Marks, while others will remain exempted, the Finance Ministry said on Wednesday.

The government clarification comes as doubts were being raised over the meaning of “registered brand name”.

“GST rate of five per cent will not be applicable on the supply of goods unless the brand name or trade name is actually on the Register of Trade Marks and is in force under the Trade Marks Act, 1999,” the Ministry said here in a statement.

“The Central GST (CGST) rate on supply of certain goods, such as ‘chena’ or ‘paneer’, natural honey, wheat, rice and other cereals, pulses, flour of cereals and pulses, other than those put up in unit container and bearing a registered brand name, is nil”

Doubts are being raised as to the meaning of a registered brand name, the finance ministry said in a statement. It added that the extant law clearly defined “registered brand name” as a brand name or trade name, which is registered under the Trade Marks Act, 1999.


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